In re Carlisle Packing Co.

(after stating the facts as above)..Unless the referee was authorized to re-examine and redetermine the questions decided by the Board of Tax Appeals, there is no necessity to examine questions other than those stated by claimant and already quoted.

Pertinent provisions of the law relating to the Board of Tax Appeals appear in 26 USCA §§ 1211 to 1228, inclusive. Section 1224, as amended (Revenue Act 1926, § 1001, as amended by Act June 6, 1932, § 1101 (a), 26 USCA § 1224), provides for a review of decisions of the Board by the Circuit Courts of Appeal and the Court of Appeals of the District…